← 論文一覧に戻る

インドネシア銀行部門におけるサステナビリティ連動開示品質、ESG透明性、持続可能な金融ガバナンス

Sustainability-Linked Disclosure Quality, ESG Transparency, and Sustainable Finance Governance in the Indonesian Banking Sector (原題)

Ratih Triutami Wijayanti, - Christoforus Dimas Junestisio, Maria Ariesta Utha

Greenation International Journal of Economics and Accounting📚 査読済 / ジャーナル2026-08-31#トランジション・ファイナンス経営インパクト: 資金調達対象セクター: banking
DOI: 10.38035/gijea.v4i3.1004
原典: https://doi.org/10.38035/gijea.v4i3.1004
📄 PDF

🤖 gxceed AI 要約

日本語

本研究はインドネシアの主要3銀行の2024年年次報告書を分析し、サステナビリティ連動ローン（SLL）の開示品質を評価。開示は総花的で定量的KPIや外部検証が不足しており、SLL特化の透明性は低い。SLLを移行金融として位置付けるSMBCインドネシアが最も明確で、開示品質スコアは6/16、マンディリ5/16、BCA3/16。SLLの財務効果ではなくガバナンスと開示品質の問題として捉え直す。

English

This study analyzes 2024 annual reports of three major Indonesian banks to assess sustainability-linked loan (SLL) disclosure quality. Disclosures are largely aggregated and narrative, lacking quantitative KPIs and external verification, resulting in low SLL-specific transparency (scores: SMBC Indonesia 6/16, Mandiri 5/16, BCA 3/16). SMBC Indonesia most clearly positions SLLs as transition finance. The study reframes early SLL adoption as a governance and disclosure quality issue rather than a profitability question.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示基準や移行金融の議論が進む中、インドネシアのSLL開示実務の課題は、日本企業が新興国で同様の開示を行う際の参考になる。特に、定量的KPIや検証の不足は日本の開示実務にも示唆を与える。

In the global GX context

This study contributes to global transition finance scholarship by empirically assessing SLL disclosure quality in an emerging market, highlighting gaps in KPI transparency and verification that are relevant to ISSB and CSRD implementation. It provides a framework for evaluating SLL disclosures that can be applied across jurisdictions.

👥 読者別の含意

🔬研究者:Provides a structured disclosure quality index for SLLs that can be adapted for comparative research across markets.

🏢実務担当者:Highlights specific disclosure gaps (KPIs, baselines, verification) that banks and corporates should address to meet evolving SLL standards.

🏛政策担当者:Signals the need for regulatory guidance on SLL disclosure to enhance transparency and credibility in sustainable finance.

📄 Abstract（原文）

Sustainability-linked loans (SLLs) are performance-based financing instruments that link loan characteristics to borrowers' achievement of predefined sustainability performance targets. This study examines SLL disclosure quality, ESG transparency, and sustainable finance governance in the Indonesian banking sector. Using qualitative content analysis and a structured disclosure quality index, the study analyzes 2024 annual reports and official publications of Bank Mandiri, Bank Central Asia, and Bank SMBC Indonesia. The findings show that all three banks have incorporated SLLs or SLL-related instruments into sustainable finance narratives, but their disclosures remain largely aggregated and narrative. Bank SMBC Indonesia provides the clearest conceptual positioning by linking SLLs to transition financing, Bank Mandiri connects SLLs to broader sustainable financing priorities, and Bank BCA reports sustainable finance more conservatively without presenting SLLs as a stand-alone instrument. The disclosure quality index scores show Bank SMBC Indonesia (6/16), Bank Mandiri (5/16), and Bank BCA (3/16), indicating low SLL-specific transparency across all three banks. Quantitative KPIs, baselines, SPT calibration, margin adjustment mechanisms, and external verification remain insufficiently disclosed. Therefore, ROA, ROE, and NIM are treated only as contextual indicators, not as evidence of SLL financial effects. The study contributes by reframing early SLL adoption in Indonesia as a governance and disclosure quality issue rather than as a direct profitability question.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。